The Roosevelt City General Fund trial balance at fiscal year-end, June 30, 2018 is as follows: Debit Credit Cash $75,000 Property Taxes Receivable 11,000 Allowance for Uncollectible Taxes $2,000 Supplies Inventory 3,000 Accounts Payable 7,500 Assigned Fund Balance 17,000 Unassigned Fund Balance 62,500 $89.000 $89,000 The General Fund budget for fiscal year 2018-2019 is as follows: Revenues and Other Financing Sources Property taxes Miscellaneous revenue Fines & penalties Federal grant Appropriations and Other Financing Uses Program operations Administration Supplies Equipment Transfer to other funds $150,000 60,000 23,000 30,000 $125,000 35,000 18,000 42,000 17,000 Record the appropriate journal entries for Roosevelt City for the following transactions. The city uses encumbrance accounting and maintains a provision for uncollectible accounts. The purchases method is used to record the purchase and use of supplies. The Assigned Fund Balance represents the open encumbrances from the prior year ($14,000) and Supplies Inventory ($3,000). The city's administrative offices share leased office space with the Park Improvement Fund. The city pays rental invoices from the General Fund and records the interfund transaction due from the Park Improvement Fund for a 50% share of the lease.